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INTRODUCES AMENDMENTS TO THE LAW ON INCOME TAX, IN RELATION TO THE REGIME OF PARTICIPATION IN THE GANANCIALS

Original Language Title: INTRODUCE MODIFICACIONES A LA LEY SOBRE IMPUESTO A LA RENTA, EN RELACION CON EL REGIMEN DE PARTICIPACION EN LOS GANANCIALES

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INTRODUCES MODIFICATIONS TO THE LAW ON INCOME TAX, IN RELATION TO THE REGIME OF PARTICIPATION IN THE GANANCIALS. Having present that the National Congress has given its approval to the following Bill: " Article 1.-Enter the The following amendments to the Law on Income Tax, contained in Article 1 of Decree Law No. 824 of 1974: 1. Add the following number 30 °, new, to Article 17: " 30 ° The part of the ganancials that one of the spouses, their heirs or transferee, receives from the other spouse, their heirs or transferee, as a consequence of the term of the patrimonial regime "............................................................................... legal or judicial, including the situation referred to in Article 150 of the Civil Code, declare their income independently. '; Article 2.-This law shall be governed by the same date as the law of Law No 19.335, in accordance with the provisions of Article 37 thereof. " And because I have had to approve and sanction it; therefore, promulgate and take effect as the Law of the Republic. Santiago, October 26, 1994.-EDUARDO FREI RUIZ-TAGLE, President of the Republic. Eduardo Aninat Ureta, Minister of Finance. Maria Soledad Alvear Valenzuela, Minister of Justice. What I transcribe to you for your knowledge. He carefully salutes Ud., Manuel Marfan Lewis, Deputy Minister of Finance.